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2013 (12) TMI 783 - AT - Income TaxNon issuance of notice u/s 143(2) for reassessment proceedings u/s 147/148 - Held that:- the decision of Hon'ble Jurisdictional High Court in the case of Alpine Electronics Asia Pte. Ltd. (2012 (1) TMI 100 - DELHI HIGH COURT) would be applicable. Respectfully following the same, we hold that the assessment completed without issue of notice under Section 143(2) of the Act was invalid. - Decided in favor of assessee.
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